Tim, I struggled through both of your prosposed "letters". Might be me, but my suggestion is that you simplify your question to what you wrote here. IOW, keep it simple and direct. YMMV, just a suggestion. It would hurt to wait a month or so only to get an answer to the question legal thought you wrote, not the question you wanted answered.
You must have struggled, as there's only one proposed letter! I'm going to pull out the tax question, and send the rest, below. I think I'm clearly asking if a Private pilot can accept partial reimbursement under the terms in 91.146 without violating 61.113.
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Federal Aviation Administration
Office of the Chief Counsel
800 Independence Avenue SW
Washington, DC 20591
Subject: Request for opinion on FAR 61.113 and FAR 91.146
Dear Sir or Madam,
I am writing you with a question concerning charity/community airlift operations defined in 91.146, and whether a private pilot may be reimbursed for a portion of his direct operating costs when flying in such an event.
If a private pilot participates in an airlift for a charitable, nonprofit, or community event, and both the pilot and the organization comply with all portions of 91.146, is the private pilot allowed to accept reimbursement of a pro-rata share of his direct operating costs from the sponsoring organization under the conditions of 91.146(b)(7), which states “Reimbursement of the operator of the airplane or helicopter is limited to that portion of the passenger payment for the flight that does not exceed the pro rata cost of owning, operating, and maintaining the aircraft for that flight, which may include fuel, oil, airport expenditures, and rental fees”?
As an example, assume a private pilot rents an airplane at a cost of $100.00 per hour, and gives sightseeing rides for three hours, each ride with a single passenger. The private pilot’s costs for the flight(s) are $300.00. May the private pilot accept reimbursement up to $150.00 under 91.146(b)(7) without violating 61.113?
If a private pilot is not allowed to accept reimbursement under 91.146(b)(7), what is the purpose of that particular section, and who is allowed to accept reimbursement under it?
Sincerely,
Timothy M. Metzinger